9911796707
TMI Blog1996 (7) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... its decision on the reported judgment of this Court in Deputy Commissioner of Sales Tax (Law) v. S. Bahuleyan (1992) 1 KTR 137 and also fortified by the decision of the Andhra Pradesh High Court in Rashtriya Ispat Nigam Ltd. v. Commercial Tax Officer [1990] 77 STC 182, it cannot be said in exercise of powers under section 41 of the Kerala General Sales Tax Act, 1963 that the decision is erroneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven below: English 420 Malayalam 254 Hindi 116 Tamil 59 849 There was no record and therefore the assessing authority resorted to estimation of hire charges and took into consideration reported turnover for comparison of the estimate of hire charges. This is only for the narration of facts. However, a plain look appears that this comparison for estimation on the basis of reported turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy is given to the customers and the cassettes are returned after viewing. The two decisions cited hereinbefore and relied upon by the Tribunal in the context of use of the machinery by a contractor and payment of hire charges in regard thereto, leading the court to come to the conclusion that what is given is the custody which may not amount to a transfer, have been accepted by the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments by Mr. A.C. Maitra, learned advocate for the applicants and Mr. M.C. Mukhopadhyay, learned State Representative appearing for the respondents. 2.. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging assessment order dated June 30, 1988 for the 4th quarter ending March 31, 1982 under the Bengal Finance (Sales Tax) Act, 1941 and the appellate or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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